内容摘要:

一直以来，税收理论界对于税收优惠政策的实际经济效应和其吸引外国直接投资（fdi）的有效性始终都存有争议。本文分析了税收优惠政策的有效性以及各种税收优惠手段的实施效果，为我国适当运用税收优惠政策吸引fdi提出了相关建议。

关键词：税收优惠　外国直接投资（fdi）　有效性

abstract:the effectiveness of preferential tax policies on attracting foreign direct investments is still in dispute in the theoretical world. this paper analyzes the effectiveness of preferential tax policies on attracting fdi by illustrating the effects of various preferential policies and puts forward some suggestions on perfecting preferential tax policies so as to attract more fdi into china.

>>阅读全文